https://www.taxtmi.com/caselaws?id=471926 Pre-show-cause-notice payment of prescribed customs duty, interest and penalty constitutes substantive compliance with section 28(5) of the Customs Act, 1962. Intimation to the proper officer is procedural; failure to provide it within 30 days after issuance of the notice does not defeat the statutory benefit where payment is undisputed. Such payment supports deemed conclusion of proceedings under section 28(6), enabling closure of proceedings in favour of the importer. en-us Tue, 18 Feb 2025 00:00:00 +0530 Wed, 23 Sep 2026 21:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471926 Pre-show-cause-notice payment of prescribed customs duty, interest and penalty constitutes substantive compliance with section 28(5) of the Customs Act, 1962. Intimation to the proper officer is procedural; failure to provide it within 30 days after issuance of the notice does not defeat the statutory benefit where payment is undisputed. Such payment supports deemed conclusion of proceedings under section 28(6), enabling closure of proceedings in favour of the importer. Case-Laws Customs Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471926